Help is at hand for village shops, pubs and petrol stations, which are a vital part of village life. Keeping villages alive and thriving is a high priority for Mid Suffolk District Council, and so it is making rate relief available.

Which Businesses Can Benefit?

The following Mid Suffolk business are eligible for 100% rate relief if they are in a rural area with a population of less than 3,000:

• The sole post office or village grocery store (or combined business) in the rural community, provided it has a rateable value of up to £7,000.
• Any food shop in the rural community provided it has a rateable value of up to £7,000 (excluding shops whose main business is as a restaurant, tea room, takeaway or confectionery sales).
• The sole public house in the rural community provided it has a rateable value of up to £10,500.
• The sole petrol filling station in the rural community provided it has a rateable value of up to £10,500.

In addition, businesses recently set up on previously agricultural land or buildings may be eligible for rate relief. The business must have a rateable value of up to £7,000.

To qualify for relief, the property occupied by the business must have been in agricultural use for at least half the year before the commencement date of the scheme, which is 15 August 2001.

The Council may also give up to 100% relief to any other business in a rural community with a rateable value up to £14,000, if it is satisfied that the business is of benefit to the community. It will take into account the interests of its council tax payers in making the decision.

Full details of all of the above schemes are available by contacting the Local Taxation Service on:

01449 724874

Revenues Section, Mid Suffolk District Council, 131 High Street, Needham Market, Ipswich, Suffolk IP6 8DL

nndr@midsuffolk.gov.uk